CLA-2-61:RR:NC:TA:N3:356 M80277
Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of a men’s knit cardigan from China.
Dear Ms. Greener:
In your letter dated January 30, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.
Item 004-2801 is a men’s cardigan constructed from 100% wool, 2x2 rib knit fabric that measures 12 stitches per two centimeters counted in the horizontal direction. The cardigan features a stand-up collar; a full front opening with a zippered closure; long self-finished sleeves; side entry pockets below the waist; and a self-finished bottom. The front placket, the pocket trim, and the elbow patches are suede and the front yoke is a suede overlay.
Although you suggest classification in HTSUS 6110.19.0015, the stitch count of the wool fabric precludes classification as a sweater. Consequently, the applicable subheading for Item 004-2801 will be 6110.11.0070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: men's or boys’. The rate of duty is 16% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Item 004-2801 falls within textile category designation 438. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division